會計信息系統(tǒng)

內容概要

本書是“高等院校雙語教學適用教材會計”之第5版，全書分5部分共17章，它在前一版的基礎上進行了全面的更新，使讀者能夠獲得目前最新的關于業(yè)務流程系統(tǒng)開發(fā)方法、IT治理及戰(zhàn)略、安全、內部控制以及《薩班斯-奧克斯利法案》等相關方面的內容。該書可供各大院校作為教材使用，也可供從事相關專業(yè)的從業(yè)人員作為參考書使用。 　　與以前的版本相比，第五版的《會計信息系統(tǒng)》在內容上進行了全面的更新，使讀者能夠獲得目前最新的關于業(yè)務流程、系統(tǒng)開發(fā)方法、IT治理及戰(zhàn)略、安全、內部控制以及《薩班斯-奧克斯利法案》等相關方面的內容。除此之外，本書的特點還表現(xiàn)在以下幾個方面：（1）運用概念性框架；（2）明晰會計信息系統(tǒng)的演變過程；（3）強調內部控制；（4）引入系統(tǒng)設計和文件工具的內容。　　本書在結構上分為五個部分，共17章。在每一章后都配有大量的習題，有的章節(jié)還設有附錄，這部分教學輔助內容，讀者可以從書后所附的光盤中獲取。

書籍目錄

出版者的話導讀Brief Table of ContentsPART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS　CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE　　The Information Environment　　　What Is a System?　　　An Information Systems Framework　　　AIS Subsystems　　　A General Model for AIS　　　Acquisition of Information Systems　　Organizational Structure　　　Business Segments　　　Functional Segmentation　　The Accounting Function　　　The Information Technology Function　　　The Evolution of Information System Models　　　The Manual Process Model　　　The Flat-File Model　　　The Database Model　　　The REA Model　　　ERP Systems　　The Role of the Accountant　　　Accountants as Users　　　Accountants as System Designers　　　Accountants as System Auditors　　Summary　CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING　　An Overview of Transaction Processing　　　Transaction Cycles　　　The Expenditure Cycle　　　The Conversion Cycle　　　The Revenue Cycle　　Accounting Records　　　Manual Systems　　　The Audit Trail　　　Computer-Based Systems　　Documentation Techniques　　　Data Flow Diagrams and Entity Relationship Diagrams　　　Flowcharts　　　Record Layout Diagrams　　Computer-Based Accounting Systems　　　Differences between Batch and Real-Time Systems　　　Alternative Data Processing Approaches　　　Batch Processing Using Real-Time Data Collection　　　Real-Time Processing　　　Summary　　　Appendix 見光盤　CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL　　Ethical Issues in Business　　　Business Ethics　　　Computer Ethics　　　Sarbanes-Oxley Act and Ethical Issues　　Fraud and Accountants　　　Definitions of Fraud　　　Factors that Contribute to Fraud　　　Financial Losses from Fraud　　　The Perpetrators of Frauds　　　Fraud Schemes　　Internal Control Concepts and Techniques　　　SAS 78/COSO Internal Control Framework　　Summary……　PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSESCHAPTER 4 THE REVENUE CYCLE　The Conceptual System　CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES　CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES　CHAPTER 7 THE CONVERSION CYCLE　CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMSPART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION　CHAPTER 9 DATABASE MANAGEMENT SYSTEMS　CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING　CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS　CHAPTER 12 ELECTRONIC COMMERCE SYSTEMSPART 4 SYSTEMS DEVELOPMENT ACTIVITIES　CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE　CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTPART 5 COMPUTER CONTROLS AND AUDITING　CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE　CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS　CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS

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